The opinion of the court was delivered by: Jacqueline H. Nguyen United States District Judge
Based upon the Stipulation for Entry of Judgment filed by the parties concurrently herewith, and good cause appearing,
It is hereby ORDERED, ADJUDGED, AND DECREED that judgment be entered for Plaintiff against Defendant Robert J. Reed on Count I of the Complaint in this case, filed on November 25, 2008, in the amount of $177,206.78 plus statutory additions thereto, including interest under the provisions of the Internal Revenue Code (Title 26, U.S.C.) accruing on such amount after March 1, 2010, until judgment is paid in full.
IT IS FURTHER ORDERED that as to Count I, Defendant reserves the right to appeal the issue of his willfulness under 26 U.S.C. § 6672 based upon his argument that he should be excused from liability for the Trust Fund Recovery Penalty for the periods ending March 31, 2002, June 30, 2002, and September 30, 2002, based on the assertions that he had reasonable cause for not paying over to the United States the income taxes and FICA taxes withheld from Stitches, Inc.'s employees' wages during those periods, or his conduct was not "willful" under the facts and circumstances of this case for failing to pay over to the United States the income taxes and FICA taxes withheld from Stitches, Inc.'s employees' wages during those periods.
IT IS FURTHER ORDERED that Count II of the Complaint is DISMISSED as moot, because the real property located at 11372 Dona Lisa Drive, Studio City, California, has been sold in a private sale.
IT IS FURTHER ORDERED that the United States and Robert Reed will each bear their own costs and attorney's fees in this matter.
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